p {
    margin-top:20px;
}  

#my_heading {
    position:relative;
    width:250px;
    height:76px;
    padding:0;
    overflow:auto;
}

#my_heading span {
    position:absolute;
    width:250px;
    height:76px;
    left:0;
    top:0;
    margin:0;
    background:url("heading2.jpg") no-repeat;
}

